Results 41 to 50 of about 730 (133)

Seeing Clearly or Bracing for Impact? The Tug‐of‐War Between Neutrality and Conservatism in Financial Reporting Voir clair ou se préparer à l'impact? Le bras de fer entre neutralité et conservatisme en matière d'information financière

Accounting Perspectives, EarlyView.
ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri, Anup Srivastava, Hussein Warsame   +2 more
wiley   +1 more source

Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI‐Supported Advice From Specialists? Composer avec l'évolution des aptitudes requises : la dévalorisation (par rapport à l'affirmation) influence‐t‐elle le recours des auditeurs aux conseils de spécialistes qui s'appuient sur l'IA ?

Contemporary Accounting Research, EarlyView.
ABSTRACT The digital evolution in auditing has triggered a rapid shift in auditors' required skill sets, with audit firms heavily investing in and extolling advanced data analytics and artificial intelligence (AI) capabilities. However, this strong emphasis on newly required digital skills can lead many experienced auditors, who perceive these ...
Mark E. Peecher, Christian P. R. Pietsch, Sebastian Stirnkorb, Isaac L. Yamoah   +3 more
wiley   +1 more source

The inverse rook problem on Ferrers boards

, 2004
Rook polynomials have been studied extensively since 1946, principally as a method for enumerating restricted permutations. However, they have also been shown to have many fruitful connections with other areas of mathematics, including graph theory, hypergeometric series, and algebraic geometry.
openaire   +2 more sources

Q-Hit Polynomials Have Only Real Roots [PDF]

, 2015
We prove that Garsia and Remmel\u27s q-hit polynomials for Ferrers boards have only real roots for fixed q \u3e 0. This generalizes previous results by Haglund, Wagner and Ono [4] and Savage and Visontai [5].
Mo, Li-Ping
core   +1 more source

Covalent drug discovery: Progress against key targets, emerging strategies and lessons learnt

British Journal of Pharmacology, EarlyView.
Abstract Covalent drug discovery is currently experiencing a boom in industrial and academic interest. To date, at least 75 covalent drugs have received regulatory approval, targeting both traditional target classes and more challenging proteins for which other approaches failed. In many cases, unique aspects of covalent targeting are essential for the
Charles P. Brown, Alan Armstrong, David J. Mann   +2 more
wiley   +1 more source

A Graph Theory of Rook Placements [PDF]

, 2019
Two boards are rook equivalent if they have the same number of non-attacking rook placements for any number of rooks. Define a rook equivalence graph of an equivalence set of Ferrers boards by specifying that two boards are connected by an edge if you ...
Castillo, César A., Medrano, José Federico, Tejerina, Mario   +2 more
core   +2 more sources

Levodopa Efficacy and GLP‐1 Receptor Agonists

Movement Disorders Clinical Practice, EarlyView.
Catherine Martinez, Christine Girges, Thomas Foltynie, Anne‐Marie Wills   +3 more
wiley   +1 more source

Embarrassing Anecdotes and Recovery: Language Attitudes and the Consequences of Haiti's Language Policy

International Journal of Applied Linguistics, EarlyView.
ABSTRACT Only 5% of the Haitian population is fully bilingual in French and Kreyòl. On the contrary, 95% of the population is monolingual in the native language, Kreyòl. The purpose of this research is to examine the attitudes of Haitian high school students toward Kreyòl and French, particularly as official languages, and investigate the effects of ...
Gerdine Michel Ulysse
wiley   +1 more source

Building the foundations for an international patient‐centred outcomes set for psoriasis: A scoping study

Journal of the European Academy of Dermatology and Venereology, EarlyView.
This scoping study refined the first patient‐centred outcome set for psoriasis, involving patient representatives and dermatologists from 22 countries. The proposal includes 18 patient‐relevant outcomes, 2 patient experiences, corresponding outcome measurement instruments and 50 case‐mix variables.
Emma Vyvey, Rani Soenen, Hazel H. Oon, Sicily Mburu, Maren Awici‐Rasmussen, Azura Mohd Affandi, Wayne Gulliver, Siew Eng Choon, Tiago Torres, Allison FitzGerald, Alvaro Gonzalez‐Cantero, Anna López‐Ferrer, Chih‐Hung Lee, Fernando Valenzuela, Julia‐Tatjana Maul, Luis Puig, Masanori Okuse, Mohamed EL‐Komy, Peter Foley, Ron Vender, Wolf‐Henning Boehncke, Josef Pohunek, Ya Hsin Wang, Angela Londoño‐García, Gail Todd, Margarita Velasquez‐Lopera, Mark Lebwohl, Edmund Lau, Marcus Schmitt‐Egenolf, Niels Hilhorst, Spencer Connell, Elfie Deprez, Nanja van Geel, Christopher Griffiths, Peter Van de Kerkhof, Jo Lambert   +35 more
wiley   +1 more source

Psychometric validation of the Spanish version of the parent‐reported developmental profile 3 (DP‐3)

Journal of Neuropsychology, EarlyView.
Abstract Neurodevelopmental assessment in childhood is essential in educational, clinical, and research contexts to establish benchmarks and detect early signs of neurodevelopmental disorders. The Developmental Profile 3 (DP‐3) is a parent‐reported screening tool for measuring neurodevelopment in the general population, though its Spanish adaptation ...
Pol Jimenez‐Arenas, Muriel Ferrer, Gemma Vilagut, Maria Alías‐Ferri, Paula Llabrés, Maria Elias, Ester Camprodon‐Rosanas, Jordi Julvez, Payam Dadvand, Jordi Sunyer, Víctor Zamora, Mireia Gascón   +11 more
wiley   +1 more source